Go Systems had the following payroll data for wages for the week ended February 5. The state income tax is assumed to be 20% of the federal income tax._x0001_a. Write the general journal entry to record the payroll. b. Write the general journal entry to record the employer’s payroll taxes. Assume rates of 0.6 percent for federal unemployment tax and 5.4 percent for state unemployment tax based on the first $ 7,000 for each employee. Also assume that no employee has earned more than $7,000.